Individual Shared Responsibility Provision – Exemptions: Claiming or Reporting

IRS.GOV October Affordable Care Act Update

The individual shared responsibility provision of the Affordable Care Act requires you and each member of your family to have qualifying health coverage (also known as minimum essential coverage), qualify for a coverage exemption, or make an individual shared responsibility payment when you file your federal income tax return.

For Tax Year 2017, the IRS will not consider a return complete and accurate if the taxpayer does not report coverage for the year, an exemption or a payment.

Most taxpayers have qualifying health care coverage for all 12 months in the year, and will check the “Full-year coverage” box On Form 1040, 1040A or 1040EZ.

If you or anyone in your family claims an exemption from the requirement to have minimum essential coverage, you’re not required to make a shared responsibility payment for any month that you qualify for the exemption.

If you are not otherwise required to file a tax return, you do not need to file a return solely to report your coverage or to claim an exemption from the coverage requirement.

Visit IRS.Gov to find our more and to see if you qualify for an excemption